Commencement of amendment rules appointed as operative retroactively, bringing specified amendment provisions into force from an earlier date. The government, invoking section 164 of the Goods and Services Tax Act, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and the notification is deemed to have come into force on that 24th day, thereby giving those amendment provisions retroactive commencement.
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Provisions expressly mentioned in the judgment/order text.
Commencement of amendment rules appointed as operative retroactively, bringing specified amendment provisions into force from an earlier date.
The government, invoking section 164 of the Goods and Services Tax Act, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and the notification is deemed to have come into force on that 24th day, thereby giving those amendment provisions retroactive commencement.
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